Explanation:

- Option 1: Recovery of Loans

- Normally, recovery of loans is not considered a revenue receipt because it is returning capital initially given out as a loan.

- When loans are recovered, it is merely a capital item being returned, not generating fresh income for the government.

- Option 2: Foreign Grants

- Foreign grants are considered revenue receipts as they are financial assistance received from foreign entities, often without a requirement to repay.

- These funds can be used for development and other projects.

- Option 3: Profits of Public Enterprise

- Profits earned from governmental enterprises count as revenue receipts.

- These profits are typically included in the government's income for the fiscal year.

- Option 4: Wealth Tax

- This is a type of tax levied on the net wealth of individuals or corporations.

- Wealth tax counts as a revenue receipt as it is a regular income through taxation.